All contractors must register for the Construction Industry Scheme.

Subcontractors are not obliged to register, but if they choose not to, they will have 30% deducted from their earnings by contractors and remitted to HMRC.  Employees in the construction industry are not included in CIS.

Registering

Registering for CIS is relatively easy and a matter of form-filling.

HMRC runs a dedicated helpline on 0300 200 3210

There’s online guidance here: www.gov.uk/topic/business-tax/construction-industry-scheme

Contractors

Contractors must register with CIS before they hire any subbies.  You will require:

• Your name and the name of your business
• Your business address
• Contact email address and telephone number
• The date of your first payday

Subcontractors

Registration is voluntary and entitles you to pay the lower rate of tax deduction – 20% rather than the 30% for those who do not register under CIS.  Specific information required includes:

• Your National Insurance Number
• Your Unique Taxpayer Reference (UTR)